Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 2B, paragraph 2
Declarations of pension schemes
Paragraph 2 of Schedule 2B sets out the requirements for a valid declaration by a pension scheme to an investment undertaking, so that exit tax is not deducted from gains on the scheme's units.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.